Presents in dialogue form a rationale for teaching the basic accounting principle of adjustment. (JOW)

Discusses the translation (conversion) of financial statements of a foreign subsidiary into the currency of the parent company. (JOW)

Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

Bookkeeping and accounting courses at the high school level provide certain advantages: as preparation for entry-level jobs in business, as opportunity for career exploration, and as an addition to a student's general education background. (AG)

The use of props in the early lessons of bookkeeping classes will help develop the analysis skills students need to know the "why" as well as the "how" of fundamental accounting principles. (Author/JOW)

Teachers of accounting should recognize the influence that culture has on accounting systems, standards, and preferences. As students develop insights into the relationship between culture and accounting, they will be better prepared to function in the culturally diverse world of international business. (Author/JOW)

The author offers ten suggestions for teaching accounting to tenth, eleventh, and twelfth grade students. (MF)

Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

An explanation of a teaching approach which allows the student to understand the effect of business transactions on the accounting system; points out how the "why" approach in teaching accounting is more successful than the "how" approach. (HD)

Evaluation for individualized instruction in accounting assists the teacher in determining whether the student is meeting the objectives of the accounting course. Evaluation further serves as a process through which the teacher and student can make decisions concerning the student's rate of progress in attaining the objectives of the course.…

Offering two levels of accounting results in a broader base of student enrollment. Reiterating theory, giving practical examples, and stressing "why" as well as "how" enable the instructor to foster the environment the students need. The teacher must also instill self-confidence in the students. (JOW)

By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

Argues that students should be given mathematics credits for completing accounting classes. Demonstrates that, although the terminology is different, the mathematical concepts are the same as those used in an introductory algebra class. (JOW)

The overriding objective when teaching accounting should be to help prepare students for a successful career as an accounting professional. To this end, employers and practitioners should be asked what skills they would like to see in their new employees. (JOW)